Currently, unemployment insurance contributions in Switzerland are levied in two parts: 2.2% (1.1% payable by the employer and the employee, respectively) up to a salary of CHF 148,200, plus another 1% for any salary above this amount. This additional percentage is known as the "solidarity percentage", as it concerns people considered to be high earners.

 

 

The possibility of levying this percentage was introduced in the Federal Law on Compulsory Unemployment Insurance and Insolvency Compensation via Article 90c and a corresponding transitional provision, in order to curb the debt situation of the unemployment insurance. This allowed the insurance to levy up to CHF 400 million per year for about ten years. As the limits for the levying of this solidarity percentage were exceeded during 2022, the said percentage will be abolished as of 1 January 2023.

Regarding other contributions and pensions, the Federal Social Insurance Office has already announced a 2.5% increase in the minimum OASI/DI pension for 2023. This corresponds to an increase of CHF 30 for recipients of a minimum OASI/DI pension. As a result, survivors' and disability pensions from the compulsory occupational pension scheme will also be increased by between 2.8% and 3.4%, depending on the year in which the first pension was paid.

It should be noted, however, that further adjustments for 2023 may still follow, particularly with regard to cantonal social security contributions.